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6 results for “capital gains”+ Section 41(4)clear

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Key Topics

Section 143(1)7Section 2636Section 43B6Addition to Income6Section 143(3)5Section 234A4Section 114Section 1473Section 43C2

RENU ANANDANI,JABALPUR vs. NFAC, NFAC, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 120/JAB/2023[2012-13]Status: DisposedITAT Jabalpur28 Nov 2025AY 2012-13

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Neeraj Agarwal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(3)Section 147Section 263

gain of Rs. 3,69,039/- only had been added inadvertently instead of Rs. 25,41,667/- during the assessment proceedings by the erstwhile AO. Therefore, the difference amount of Rs. 21,72,628/- was also added back. Furthermore, the ld. AO noted that the assessee had purchased 14,800 shares of Ashutosh Paper Mills

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

Short Term Capital Gains2

In the result, the appeal is partly allowed for statistical purposes

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

41,999/- is added to non-capital expenditure of Rs 1,13,23,157/- then also total comes to Rs 1,30,65,156/- only and balance of Rs 2,12,429/- representing surplus out of 15% of Rs 19,91,638/- also results in nil income chargeable to tax. 4. Non-Capital Expenditure

AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

ITA 37/JAB/2022[2015-16]Status: DisposedITAT Jabalpur24 Nov 2023AY 2015-16

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(3)Section 263Section 43C

capital gain. Similar is the position for purchase of assets. The immovable properties / assets those are if any purchased during the year are recorded in the books of account of assessee and reflected in audit report. Source of investment are also incorporated in the books of account. No any other assets / immovable properties were purchased by the assessee during

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

ITA 86/JAB/2022[2017-18]Status: DisposedITAT Jabalpur19 Sept 2025AY 2017-18
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

41,229/- of the F.Y.\n2016-17 before the due date of the filing of the income tax return. He, therefore,\nasked the assessee to show cause as to why the same should not be added back to the\nincome of the assessee and upon receiving a reply which suggested that TDS of Rs.\n10\nITA No.154/JAB/2016\nITA No.86/JAB/2022\nA.Ys

INCOME TAX OFFICER WARD-1 vs. M/S RPJ MINERALS PRIVATE LTD., SATNA

In the result, ITA No.154/JAB/2016 is held to be allowed for statistical\npurposes while ITA No

ITA 154/JAB/2016[2012-13]Status: DisposedITAT Jabalpur19 Sept 2025AY 2012-13
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

41,229/- of the F.Y.\n2016-17 before the due date of the filing of the income tax return. He, therefore,\nasked the assessee to show cause as to why the same should not be added back to the\nincome of the assessee and upon receiving a reply which suggested that TDS of Rs.\n50,0000/- have been deposited before

RITA MANCHANI,JABALPUR vs. ITO WARD 2(1), JABALPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 60/JAB/2024[2013-14]Status: DisposedITAT Jabalpur19 Aug 2025AY 2013-14

Bench: Shri Anadee Nath Misshra

Section 144BSection 147Section 250(6)

section 144B of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.18,41,770/- by making I.T.A. No.60/JAB/2024 Assessment Year:2013-14 2 addition of Rs.5,53,428/- on account of Short Term Capital Gain. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned